WHITTELL v. FRANCHISE TAX BOARD

Docket No. 21821.

231 Cal.App.2d 278 (1964)

41 Cal. Rptr. 673

GEORGE WHITTELL, JR., et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, First District, Division Two.

December 16, 1964.


Attorney(s) appearing for the Case

Stanley Mosk and Thomas C. Lynch, Attorneys General, Ernest P. Goodman and Harry W. Low, Deputy Attorneys General for Defendant and Appellant.

John V. Lewis, Richard H. Foster and B.V. Yturbide for Plaintiffs and Respondents.


TAYLOR, J.

The State Franchise Tax Board (hereafter referred to as Board) appeals from a judgment in an action for declaratory relief, in favor of the taxpayers, George and Elia Whittell, finding that plaintiffs were not "residents" of California for personal income tax purposes from 1940 to 1958. The case is one of first impression under sections 17014-17016 of the Revenue and Taxation Code, as well as section 1060.5 of the Code of Civil Procedure. The only question...

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